GENERAL LEAD BATTERIES COMPANY v. COMMISSIONER

Docket No. 36199.

20 T.C. 685 (1953)

GENERAL LEAD BATTERIES COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 29, 1953.


Attorney(s) appearing for the Case

Leo M. Rogers, Esq., for the petitioner.

Francis X. Gallagher, Esq., for the respondent.


The Commissioner determined deficiencies in income tax, declared value excess-profits tax, and excess profits tax and penalty as follows:

                                   Income tax                     25 per cent
Taxable year ended Oct. 31                           Deficiency     penalty

1944 ---------------------------------------------   $1,978.70    -----------
1945 ---------------------------------------------   ...

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